{"data":{"id":"us-in/ic-5-1.2-2-15","jurisdiction":"us-in","citation":"IC 5-1.2-2-15","heading":"\"Covered taxes\"","body":"Sec. 15. \"Covered taxes\" refers to any of the following:\n(1) The state gross retail tax imposed under IC 6-2.5-2-1 or the use tax imposed under IC 6-2.5-3-2.\n(2) The adjusted gross income tax imposed under IC 6-3-2-1.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 1.2. INDIANA FINANCE AUTHORITY","Chapter 2. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-1.2-2-15","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"c9975412f2500585174d68f2ec3be022e5a2bc61f3b92ad7da53ec16229047cc","source_id":"us-in","stale":false,"prev":"us-in/ic-5-1.2-2-14","next":"us-in/ic-5-1.2-2-16"},"notice":"GroundRules: Original legal text. Not legal advice."}